My observations on MQA:
1. I’ve heard it thru a couple of different DACs. Until I heard it thru a dCS Bartok, I didn’t think MQA amounted to much. I generally preferred high bit rate PCM on Qobuz. But the Bartok changed my mind. I now generally prefer the MQA versions on Tidal. I asked my dealer about this, and he said that dCS got the source code to the MQA encoders and analyzed it to produce their implementation. They even sent fixes back to MQA for bugs they found. Whatever they did, it works for my ears. I’m sure there are other excellent MQA implementations out there, but dCS is the one I know.
2. I had the chance to ask Peter McGrath, a well regarded recoding engineer who now works for Wilson Audio, what he thought about MQA. He response was unequivocally positive, a definite improvement over PCM, not to mention analog.
3. Reading the responses on Audiogon, I’m guessing that I am in the minority. The technical aspects of MQA are beyond me, but I’m going to trust my ears.